JUDGMENT :

Valmiki Sa Menezes, J.

1. Rule. Rule made returnable forthwith by consent of the learned counsel for the parties.

2. This Writ Petition filed under Article 226 of the Constitution of India seeks from this Court, a Writ of Certiorari to quash and set aside the impugned notice under clause (b) of section 148A dated 21.03.2022, order under clause (d) of section 148A dated 02.04.2022 and notice u/s.148 dated 02.04.2022 passed by the respondents under the Income Tax Act, 1961 (the Act). The case pertains to the financial year 2014-15 relevant to the assessment year 2015-16.

3. It is the petitioner’s contention that he is a non-resident Indian, residing in Dubai, UAE and since his total income for the relevant financial year was below the maximum amount chargeable to tax, he was not required to file his return of income for the relevant assessment year 2015-16. It was further his case that he received a notice dated 21.03.2022 under clause (b) of section 148A of the Act from Respondent No.1 stating that he had information that the income chargeable to tax for the relevant assessment year had escaped assessment, within the meaning of section 147 of the Act and called upon the petit